May 10, 1991
CLA-2 CO:R:C:T 089237 HPCATEGORY:CLASSIFICATIONTARIFF NO.:6306.22.9030
Ms. Sue Meentemeier
Import/Export Manager
Duraflex Products Inc.
254 E. Hacienda Avenue
Campbell, CA 95008RE: NYRL 839810 revoked. Beach cabana is a tent like struc- ture, not an other made up article.
Dear Ms. Meentemeier:
This is in reference to your letter of April 14, 1989, to the Area Director, New York Seaport, in which you requested a binding classification ruling, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of a diaper carry bag and a beach cabana from Korea. This letter only applies to the cabana.FACTS:
The merchandise at issue consists of a beach cabana, constructed of lightweight nylon taffeta, and folding, shock- corded fiberglass poles, measuring 7'9" x 4'4" x 4'3". It can accommodate up to two adults.
In NYRL 839810 of May 3, 1989, our New York office clas- sified this merchandise under subheading 6307.90.9030, HTSUSA, as an other made up article of textiles. They now request that we revoke this ruling, and classify the cabana as a tent- like structure.ISSUE:
Whether the beach cabana is a tent-like structure under the HTSUSA?LAW AND ANALYSIS:
Heading 6306, HTSUSA, provides for, inter alia, tents. The Explanatory Notes (EN) to the HTSUSA constitute the offi- cial interpretation of the tariff at the international level. While not legally binding, they do represent the considered views of classification experts of the Harmonized System Committee. It has therefore been the practice of the Customs Service to follow, whenever possible, the terms of the Explan- atory Notes when interpreting the HTSUSA. The EN to this heading states:
(4) Tents are shelters made of light- weight to fairly heavy fabrics of man-made fibres, cotton or blended textile materials, whether or not coated, covered or laminated, or of canvas. They usually have a singly or double roof and sides or walls
(single or double), which permit the formation of an enclosure. The head- ing covers tents of various sizes and shapes, e.g., marquees and tents for military, camping (including backpack tents), circus, beach use. They are classified in this heading, whether or not presented complete with their tent poles, tent pegs, guy ropes or other accessories.
Webster's II New Riverside University Dictionary (1984) defines the instant term as follows:
tent A portable shelter ... stretched over a supporting framework of poles with ropes and pegs.
It is our opinion that the beach cabana is a tent as provided for in heading 6306, HTSUSA. Both the Explanatory Notes and Webster's make it clear that tents are designed to be shelters. The cabana is purchased and used to afford shade on the beach. NYRL 839810's classification of the cabana as an other made up article was incorrect; that ruling is there- fore revoked.HOLDING:
As a result of the foregoing, the instant merchandise is classified under subheading 6306.22.9030, HTSUSA, textile category 669, as tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods, tents, of synthetic fibers, other, other. The applicable rate of duty is 10 percent ad valorem.
The designated textile and apparel category may be subdi- vided into parts. If so, visa and quota requirements applica- ble to the subject merchandise may be affected. Since part categories are the result of international bilateral agree- ments which are subject to frequent negotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an issu-
ance of the U.S. Customs Service, which is updated weekly and is available at your local Customs office.
Due to the changeable nature of the statistical annota- tion (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements.
In order to insure uniformity in Customs classification of this merchandise and eliminate uncertainty, we are revoking NYRL 839810 to reflect the above classification effective with the date of this letter. However, if you disagree with the legal basis for our decision, we invite you to submit, either for yourself or on behalf of your client, any arguments you might have with respect to this matter for our review. Any submission you wish to make should be received within 30 days of the date of this letter.
This notice to you should therefore be considered a revocation of NYRL 839810 of May 3, 1989, under 19 C.F.R. 177.9(d)(1) (1989). It is not to be applied retroactively to NYRL 839810 (19 C.F.R. 177.9(d)(2) (1989)) and will not, therefore, affect the transaction for the importation of your merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, including that for which the present classification is requested, NYRL 839810 will not be valid precedent. We recognize that pending transactions may be adversely affected by this revocation, in that current contracts for importations arriving at a port subsequent to the release of HRL 089237 will be classified under the new ruling. If such a situation arises, you may, at your discretion, notify this office and apply for relief from the binding effects of the new ruling as may be dictated by the circumstances. However, please be advised that in some instances involving import restraints, such relief may require separate approvals from other government agencies.
Sincerely,